iCard — Corporate Registration

4 Elements Consulting Limited

4元素顧問有限公司 — Hong Kong Body Corporate

Certificate Details

ENTITY NAME4 Elements Consulting Limited
CHINESE NAME4元素顧問有限公司
LEGAL STATUSBody Corporate
NATURE OF BUSINESSEngineering, Publishing Services & Trading
REGISTERED ADDRESSRM C 20/F Glamour Court, Hillgrove Village 1 Discovery Bay Road, Discovery Bay, HK
CERTIFICATE NO.36480303-000-02-26-2
COMMENCEMENT22 February 2026
EXPIRY21 February 2027
ANNUAL FEEHK$2,200 (Registration Fee $2,200 + Levy $0)
PAYMENT DUE25 March 2026
COMMISSIONERChan Sze-Wai, Benjamin (signed 14/01/2026)

Significance for iAAi

The BR explicitly includes “Publishing Services” alongside Engineering and Trading. This means 4ECL is already legally authorised to conduct book publishing, ebook sales, print-on-demand distribution, and all digital product sales in Hong Kong without requiring any additional licensing or registration amendments.

Combined with “Engineering” and “Trading,” the registration covers the full scope of iAAi’s commercial activities: consulting, platform operation, book sales, merchandise, IP licensing, and data intelligence services.

Hong Kong Tax Jurisdiction

Sales Tax / VAT
0%
HK charges zero sales tax, VAT, or GST on all goods and services including ebooks and digital products
Profits Tax (First HK$2M)
8.25%
Two-tier system — first HK$2M (~US$256K) of assessable profits at concessionary rate
Profits Tax (Above HK$2M)
16.5%
Standard rate for profits exceeding the HK$2M threshold
Withholding Tax
0%
No withholding tax on royalties, dividends, or payments to non-residents

Territorial Principle: HK taxes only profits sourced within Hong Kong. International online sales where the customer is overseas and the transaction is concluded via a website hosted outside HK may not be subject to HK profits tax. This is a significant structural advantage for a globally-distributed digital product.

Certificate Image

4ECL Business Registration Certificate
Click to view full-size — Vault Entry #255

Cross-References

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